The updated procedure for sending tax notifications-decisions will be in effect from February 2026

Press service of the State Tax Service of Ukraine, published 29 December 2025 at 11:22 Chapter: News

The updated procedure for sending tax notifications-decisions will be applied in Ukraine from February 26, 2026. Relevant changes were approved by Order of the Ministry of Finance of Ukraine № 513 as of 09.10.2025, which made changes to Procedure for sending tax notifications-decisions to the taxpayers by the controlling authorities.

The goal is to harmonize Procedure with provisions of the Tax Code of Ukraine, separate legislative acts, as well as in order to update forms of tax notifications-decisions.

Main changes:

- taking into account certain rules for paying tax obligations during the martial law.

If the payer pays amount of tax liability within 30 calendar days from the day following the day of receipt of tax notification-decisions (forms "P" and "D"), the penalty (financial sanctions) are considered canceled, and the penalty is not charged. In this case, new tax notification-decision is not compiled;

- tax notifications-decisions in case of liquidation of the controlling authority.

In case of liquidation of the State Tax Service’s body that adopted previous tax notification-decisions, new decision is formed by the controlling body that administers taxes, levies and payments of the taxpayer;

- updating forms of tax notifications-decisions (annexes 1 - 30) taking into account new numbering.

The following additions were made to the forms, in particular:

- clarified grounds, in case of establishment of which tax notification-decision is sent (handed);

- unified structure and uniform formats for reflecting information;

- updated format for the “Payment purpose” requisite of the payment instruction.

Additional amenities for the payers

Reflection of information about judicial and administrative appeals that affected amount of agreed monetary obligations;

QR codes for quick and convenient payment of monetary obligations.

For reference.

Order № 513 enters into force 90 days from the date of its official publication.

Document was published in the "Ofitsiynyy visnyk Ukrayiny" on 28.11.2025, therefore the updated Procedure will apply from 26.02.2026.